Pharmaceutical composition particle capable of masking an unpalatable taste and improvement in dissolution properties, an orally disintegrating tablet containing the pharmaceutical composition particle, and a method for manufacturing a pharmaceutical composition particle. The pharmaceutical composition particle includes a core particle containing a drug and a water-soluble gelling swelling substance; and an outer layer which contains a water-insoluble substance and constitutes a coating provided on the outer side of the core particle. The method for manufacturing includes: pulverizing a water-soluble gelling swelling substance to have an average particle diameter of 15 μm or less; a core particle manufacturing step of mixing the water-soluble gelling swelling substance pulverized and a drug to manufacture a core particle; and an outer layer formation step of coating the core particle with a water-insoluble substance on the outer side of the core particle.